IS AN EMPLOYER REQUIRED TO WITHHOLD 10% PERSONAL INCOME TAX WHEN PAYING SALARY AFTER AN EMPLOYEE HAS LEFT THE COMPANY?
Question: Is an employer required to withhold 10% personal income tax (PIT) when paying salary to an employee after the employment contract has been terminated? Answer Under Clause 2, Article 50 of Decree No. 253/2026/ND-CP, where an employer pays salary, wages, or other income to an employee after the employment contract has been terminated, the […]
WHAT PROCEDURES MUST AN EMPLOYER FOLLOW WHEN REDUCING ITS WORKFORCE DUE TO CORPORATE RESTRUCTURING?
Question What procedures must an employer follow when terminating employment contracts due to organizational restructuring, technological changes, or economic reasons? Answer Under Article 42 of the Labor Code 2019, an employer may terminate employment contracts in cases of organizational restructuring, technological changes, or economic reasons. However, such termination is only lawful if the employer fully […]
Is It Necessary to Sign New Employment Contracts After a Corporate Merger?
Question After a company is merged or consolidated with another company, do the existing employment contracts remain valid, or must the successor company sign new employment contracts with its employees? Answer Under the Vietnamese Labor Code 2019, a merger or consolidation of enterprises does not automatically terminate existing employment contracts. The successor employer […]
Does Applying the Special Investment Procedure Automatically Qualify a Project for Special Investment Incentives?
Question What is the special investment procedure under the Law on Investment 2025? Is a project implemented under this procedure automatically entitled to special investment incentives? Answer The Law on Investment 2025 introduces the special investment procedure under Article 28 to simplify the process of implementing investment projects. However, many investors confuse the special […]
Is an Employer Required to Withhold 10% Personal Income Tax When Paying Salary After an Employee Has Left the Company?
Question: Is an employer required to withhold 10% personal income tax (PIT) when paying salary to an employee after the employment contract has been terminated? Answer: Under Clause 2, Article 50 of Decree No. 253/2026/ND-CP, where an employer pays salary, wages, or other income to an employee after the employment contract has been […]
What Procedures Must an Employer Follow When Reducing Its Workforce Due to Corporate Restructuring?
Question: What procedures must an employer follow when terminating employment contracts due to organizational restructuring, technological changes, or economic reasons? Answer: Under Article 42 of the Labor Code 2019, an employer may terminate employment contracts in cases of organizational restructuring, technological changes, or economic reasons. However, such termination is only lawful if the employer […]
Analysis of new regulations on administrative procedures in Commercial Arbitration Sector pursuant to Decision 1241/QD-BTP
Question: I am an enterprise owner who regularly enters into commercial contracts with partners. Our contracts normally prioritize the use of dispute resolution clauses by arbitration. Please advise us on the latest administrative procedures recently amended by the Ministry of Justice, the legal risks if contracts incorrectly refer to arbitration institutions’ information, and the review […]
Update on new regulations concerning procedures for Certification of Raft and Cage Aquaculture pursuant to Decision 1763/QD-BNNMT
Question: “Our enterprise is implementing a raft and cage aquaculture project in a marine area bordering multiple provinces and preparing to expand the scale. I am informed that the Ministry of Agriculture and Rural Development has just issued Decision 1763/QĐ-BNNMT amending administrative procedures in this sector. May the expert provide clear consultation on the new […]
Announcement of New Administrative Procedures on Registration of Halal Certification Operations under Decisioon 2432/2026/QD-BKHCN
Question: “I am a representative of a goods quality certification and inspection organization. Grasping the export trend to the Islamic market, our company wishes to register the operations of providing Halal certification services for manufacturing enterprises. May I ask, under the new regulations of the Ministry of Science and Technology, what procedures we need to […]